Breadcrumbs

Luxuries Tax

These taxes are charged with effect from the tax year 1995/96 accordance to the Act no 12 of 2012 , Act No 15 of 2011 & Act no 16 of 1995 ammended by the Act no 04 of 1999.

The first installment of these taxes are charged with the first registration of the vehicle by the Department of Motor Traffic from 03 May 2010.

The remaining Installments will be charged by the Insuring entity when obtaining the annual insurance cover and will be sent to the Treasury.

These taxes are charged based on the date of registration of the vehicle and for the late payments there will be a penalty charge of 50%.

Line Ministries and Departments, Ministries of Provincial Councils and departments, United Nations and all its agencies, All Diplomatic Missions and Gazzetted International Organizations are excempted from these taxes.

Station Wagons,4 Wheel Drives and SUVs (Sports Utility Vehicle) are classified under the category Jeeps subjected to Semi Luxury Taxes.